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An examination of the effects of doc...

Payne, Elizabeth Ann.

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An examination of the effects of documentation levels and workpaper review methods on auditors.

Record Type:	Language materials, printed : Monograph/item
Title/Author:	An examination of the effects of documentation levels and workpaper review methods on auditors./
Author:	Payne, Elizabeth Ann.
Description:	180 p.
Notes:	Director: Robert J. Ramsay.
Contained By:	Dissertation Abstracts International63-02A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3042474
ISBN:	0493561315

An examination of the effects of documentation levels and workpaper review methods on auditors.
Payne, Elizabeth Ann.

An examination of the effects of documentation levels and workpaper review methods on auditors. - 180 p.

Director: Robert J. Ramsay.

Thesis (Ph.D.)--University of Kentucky, 2002.

This dissertation has two overall purposes. This study investigates the effects of different levels of audit workpaper documentation on preparers' memories, confidence in memory and performance. Additionally, this study examines the effects of different audit workpaper review methods on preparers' anticipated satisfaction and utility for the review, and their performance.

ISBN: 0493561315Subjects--Topical Terms:

1020666
Business Administration, Accounting.

An examination of the effects of documentation levels and workpaper review methods on auditors.
LDR:02747nam 2200301 a 45 001 932847
005 20110505
008 110505s2002 eng d
020 $a 0493561315
035 $a (UnM)AAI3042474
035 $a AAI3042474
040 $a UnM $c UnM
100 1 $a Payne, Elizabeth Ann. $3 597827
245 1 0 $a An examination of the effects of documentation levels and workpaper review methods on auditors.
300 $a 180 p.
500 $a Director: Robert J. Ramsay.
500 $a Source: Dissertation Abstracts International, Volume: 63-02, Section: A, page: 0652.
502 $a Thesis (Ph.D.)--University of Kentucky, 2002.
520 $a This dissertation has two overall purposes. This study investigates the effects of different levels of audit workpaper documentation on preparers' memories, confidence in memory and performance. Additionally, this study examines the effects of different audit workpaper review methods on preparers' anticipated satisfaction and utility for the review, and their performance.
520 $a Staff and senior level auditors completed a test of controls audit task. Subjects prepared either a traditional audit workpaper or a summary memo. They expected to receive either a written review or an interview upon completion. Performance was measured in terms of the number of exceptions identified, the successful integration of evidence, and the accuracy of the internal control assessment. A recognition test was used to measure memory accuracy.
520 $a The results show that memory is better for auditors preparing summary memos. Memory is positively related to the number of exceptions identified. Auditors who spent more time studying their completed workpapers were more likely to integrate the evidence. Path analysis is used to examine the effects of additional measures of processing (besides memory accuracy). Auditors' memories and confidence were well calibrated. No experience interactions were noted.
520 $a There were no significant differences between type of review and anticipated satisfaction and utility. However, the percentage of time subjects receive interviews in actual practice is significantly and positively related to both anticipated satisfaction and utility. Expectation of an interview is related to increased performance. Numerous interactions between type of review, experience and percentage of time interviewed in actual practice exist for several of the dependent variables. The implications for practice are discussed.
590 $a School code: 0102.
650 4 $a Business Administration, Accounting. $3 1020666
690 $a 0272
710 2 0 $a University of Kentucky. $3 1017485
773 0 $t Dissertation Abstracts International $g 63-02A.
790 $a 0102
790 1 0 $a Ramsay, Robert J., $e advisor
791 $a Ph.D.
792 $a 2002
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3042474